2014 (3) TMI 590

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...., for the Appellant. Ms. Ranjana Jha, Jt. CDR, for the Respondent. ORDER After hearing both the side, we find that cenvat credit stands denied to the appellant, who are manufacturers of motor vehicles on the ground that they have exported their new developed modal to their foreign associates for the purpose of testing and thereafter the vehicle stands destroyed. The main ground for denial....

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....nd ground, we note that the Commissioner has relied upon the Tribunal's decision in the case of Reliance Industries Ltd. reported in 2004 (173) E.L.T. 106 (Tribunal), which in turn relies upon another decision of the Tribunal in the case of Flex Engg. Ltd. - 1998 (102) E.L.T. 387 (Tribunal) as upheld by the Allahabad High Court - 2003 (161) E.L.T. 4 (Allahabad). At this stage, we note that the Tri....